Paragraph 21 Stamp Duty Reserve Tax Regulations 1986I1

United Kingdom

(1)

Part XI (miscellaneous and supplemental) (as modified) is amended as follows.

(2)

In section 118 (as modified)—

(a)

in subsection (1) insert the following definitions at the appropriate places—

““HMRC” means “Her Majesty’s Revenue and Customs;”;

““the TCEA 2007” means the Tribunals, Courts and Enforcement
Act 2007;”;

“tribunal” is to be read in accordance with section 47C;”; and

(b)

in subsection (2) for “Special Commissioners” substitute “tribunal”.

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